REGISTERED COMPANY NUMBER: 04364628 (England and Wales)
REGISTERED CHARITY NUMBER: 1090669
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
FOR
RUSHMOOR CITIZENS ADVICE BUREAUX
Rothmans Audlt LLP
Statutory Audito
Chartered Accountants
Chilworth Point
1 Chilwoth Road
Southampton
S016 7JQ

RUSHMOOR cmzENS ADVICE BUREAUX
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Page
Roport of tho Tru8ts08
1 to 11
Roport of the Independont Audltor8
12 to 14
ststement of Flnanclal Acllvltlo8
15
Balan¢e Shoot
16
Cash Flow Statsm•nt
17
Not•• to tho C•sh Flow Statement
18
Note• to th• Flnanclal Stst•ments
19 to 30

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 043546281
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also di￿￿or8 of the charily for the Purposes of the Companies Act 2006, present their report ¥Mth
the financial ststements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Statemerrt of Recommended Practice applicable to tharities preparing their
accounts in accordance wth the Financial Reporting Standard applicable in the UK and R8publi¢ of Ireland (FRS 1021
(effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectlves and alms
The charity's purpose, Set out in the objects contained in the Company's Memorandum and Artides of Association, are to
promote any charitable purpose for the benefit of the whole comrnunity of Rushmoor and surrounding areas by the
advancement of education, the protection of health and the ￿lief of poverty, sickness and distress.
The Servi￿ v81ues diversity, promotes equity, and challenges discrimination., it puts clients at the heart of all its activities.
Ensurlng ourwork dellvers ouralms
Trustees review aims. objectives and activities each year, examining achiavemenls and outcomes, including the Success
and benefits of key projecls, and confinnlng that the aim8. objectives, and activilies are in line with the charity's stated
purpose.
Strategic priorities for 2024-25 were..
Respond." Respond to peoples, need5 wlth infomiation and advice fil for purpose.
Improve our Glients, experience by making our advice as accessible, relevant and effective as it can be, so that they hav8
po¥itsve outcame¥.
Reach.. Increase our reach to people experiencing inequality or disadvantage.
- FoGug our support on the most marginalised Members of our community. ensuring they can access our Servi￿S in ways
that suit them.
Advocate.. Becorne an even 9tronger voice on is8ue5 that matter most.
Prevent more people needing support or reaching cri8is point by advocating for policy change, increasing our research
and campaigns focus and engaging with our community.
How our actlvilles dellver public beneflt
The service's main adivities and how il has achieved ils aims are described in the Achievements and Perfomiance section
below. All charitable activities focus on providing the advice people need for the problems they fa￿ and a￿ undertaken
specifically lo provide public benefit. The 8oard have had due regard to the Charity Commission guidancE on public beneflt
and have complied wilh the duty In section 4 01 the Charities Act 2011.
Rushmoor Citizens Advice Bureaux operates from hvo main centres in Aldershot and Famborough, providing free,
independent, impartial, and confidential advi￿ to ils dients. Advice is delivered by phone, on-line, email and face-lowface
at different locations. Ranging from brief one-off inteNentions lo in4epth casework, the 8eNice ig lail0￿d lo meet
ndividual needs.
The se￿1￿ is a constanl presence in Ihe fa￿ of change, giving a unique local insight into the challenges the community
is facing today - and having the flexibility to stay ahead and ￿Main relevant in the light of future change. It wort(s in
partnership with the local authority and key agencies to make sure local needs are met. It recognises the $ignific8nt
diversity of the local populab'on and Works to address known areas of deprivation.
11 also undertakes research and campaigns activity to idenlify and report on issues that impact people, with a view lo
influencing local and national decision makers lo improve policy and legislation. This is done through Shared national
systems as well as undertaking local research and partnership WOTk.
It provides support for dienls wilh mental illness through its core seNice, at mental health settings, in the community and
in partnetship with NHS tearns. local services and charitie5.
Ru5hmoor Citizens Advice Bureaux is one of only 16 local Citizen5 Advi￿ offices (out of c2401 to deliver the national
Pension Imse service, giving expert advice and guidance to help people understand their pension options. After the end
of the financial year, we have been advised that the Money and Pensions servi￿ intend to lake Pension Wise back in-
house wrth effect from April 2026. The Board ig working with national Citizens Advi￿ (the contract holder) lo ensure the
Iransition lor the ¢urrenl Pension Wise team 15 properfy managed. Al present outline plans only are av3i18ble and further
details a￿ awaited. Tnjstees will a150 be working with the chief execulive officer to mitigate the financial loss {c£70KI
arising to Rushmoor from the loss of this contract.
In addition. the service works directly and with local partners to deliver a range of projects to support diffe￿ nt sections of
the community, including vulnerable dients and, specifically, the significant local Nepali community. Ic100/D of total
Rushmoor population of 1 OOKI.
Page 1

RUSHMOOR CITIZENS ADVICE BUREAUX {REGISTERED NUMBER: 04354628
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTMTIES
Volunteers
Servir£ delivery to dients is highly dependent on our volunteers. Pre-pandemic the seTvi￿ was fortunate lo have over100
volunteers, however, due lo ￿aSOnS induding reluctance to work digitally, Covid-related and other health issues, and the
general changes in the volunteering landscape. the numbers redU￿d at one pointto around 40. Management and trustee
effort has been focused on volunteer ￿CTU1￿ment, and this is bearing fruit. with current active volunteer numbers be￿en
50160.
Volunteers work a variety of hours, ranging from 4 to 24 hours per week. Over the last financial year approximately 17.000
hours have been worked in total. This equates to a financial value of £573.646, calculations based on Ihe new Value of
Volunteering datasheet provided by the Citizens Advi￿ neknrk.
ACHIEVEMENTS AND PERFORMANCE
Charitable actlvltles
2024125 was a year of significant achievement for Cttizens Advice Rushmoor, set against the ongoing challenges ol high
dernand. sustained cosl-of-living pressures, and a volatile fvnding environment. In this context, our service has not only
maintained its delivery across all areas but, in many cases, expanded it - offering greatar support, broader reach, and
deeper collaboration across our community.
Despite the impact of continued financial constraint. our team ha5 consislenlly demonslrated exceptional resilience,
crealivily. and Gommilmenl. Our new operating model introduced during the previous year - has now fully bedded in,
enabling more agile, collaborative. and suslainable way5 of working. Core serwce productivity ha3 improved, and
efficiencies have helped lo reduce our projected deficit and deliver a financial gurplus at year end, while Improving access
for those in greatest need.
Advlce Services and Core Dellvery
Our core Rushmoor Community Advice Service, lunded by Rushmoor Borough Counal, Gonts'nues to provide vital support
across our hvo office locations in Famborough and Aldershol. Our drop-in service now operates five mornings per week,
with high demand driven by cri$1¥ issues indudlng fuel poverty, housing in3ecurily. and personal debt. Meanthile,
telephone ac￿35 has expanded followlng our SUC￿SsfUl integration into the Hampshire Adviceline Group, with additional
volunteer support and new lethnological improvements helping lo enhance our responsivenegs.
Cohort-baged volunteer recruitrnent, which is now fully embedded into our service model, has enabled us to maintain
capacity and resilience. Our team has continued to provide both in-per80n and outreach 8UPPOrt, and we have worf<ed lo
better record and capture Ihese'lighler touch" interactions, helping to rellect the full scope of our community engagement
Our commitment to quality remains unwavering. We were pleaged to retain our Advice Quality Standard IAQSI and MaPS
accreditations, and were newly awarded the Advice with Casework standard in Debt, Welfare Benefits, and Disability - an
achievement held by very fvw LCAS across the ￿e￿ork.
Reachlng Th08e Mo8t in Need
Thig year saw a deepening of our commitment to reaching people facing disadvantage, isolation, or exdusion. Our
specialist advice services - across mental health, domestic abuse, disability, homelessness prevention, and immigration
have expanded ￿nSIderablY, with new posts, outreach locations, and referral pathways developed throughout the year.
Our Mental Health Proje¢l, commissioned by NHS Frlmley. remains a comerstone of the local recovery Support Sy8tem.
Recommissioned for up lo five years. Ihe project has helped hundreds of individuals this year and 1$ now supporting other
LCAS in the region wth lechnical supervision and quality assur8n*, building a broader regional offer.
Our specialist domestic and sexual abuse Bervice for the Nepali and wider Commonwealth wrnrnunily has continued to
go from strength lo strength, re￿ntlY wnning the 'Supporting Victims of Crime, award at Ihe Hampshire Police & Crime
Commi$sione¢s annual award5. This vital work continues to address deep-sealed barriers lo support among marginalised
cornmunrties, wrth additional bids submitted to Ihe OPCC to fvrther expand this outreach and advocacy.
In ￿spOnse lo the needs of asylum seeker5 and refugee5 in temporary Home offi￿ accommodation. we designed and
launched the Seeking Sanctuary Project, providing direct advice, advocacy, and cri51S SUPPOrt in collaboration with Ioc81
council team5 and refugee sUPPOrt organisations. This project has since been extended into 2025126.
We also continue lo dellver a nationwide Advice Clinic for people affected by brain lumours, in partnership with The Brain
Tumour Charily. Entering ils tenth year, this unique model has now helped over 2,200 individuals and families. securing in
ex￿55 of £5.5 million in finanaal outcomes. The Servi￿ remains a model of remote, specialist delivery at natr'onal level.
Page 2

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Outreach and Community Presence
We have further strengthened our local presence through regular outreach at foodbanks. pantries, libraries, GP practices,
and cornmunity centres. These include-.
- Weekly advice at the Aldershot Community Grub Hub, with UKSPF funding secured for continuity.
- A Suc￿sSful new collaboration with Famborough Foodbank and Trussell, embedding advi￿ at tsvo sites and dislributing
materials in food parcels.
Advi￿ First ￿'d training for volunteers at Kerith Community Pantry, with outreach introduced and fijnding secured for
continued provision.
- Conversations initiated wth Step by Step and Hart & Rushmoor Young Carers, focusing on specialist youth advice.
As part of our commitment to co*roduclion, we have begun establishing a UserGroup to bring the voice of lived experience
into service development, building on learning from Advice First Aid and our broader engagement work.
Advocacy and Inlluence
Advocacy has remained central to our mission. Throughout 2024125, we mainlained strong relationships with IoGal
decision-makers, including coun￿lI0Ts. the Leader of the Council, and our new MP, Alex Baker. Our offices hosted
9urgeries and briefings, and we submitted detsiled evidence ahead of the Autumn Budget, focused on themes such as
evisas, asylum. and Pension Credit uptske.
We continued to lead on the cost-of-living insight workstream within Rushmoor Borough Council's Supporting Comrnunitie$
Partnership, and are helping to re4stablish the Partnership al Place heafth inaqualitses fowm in North East Hampshire.
Our Research & Campaigns Group has grown more confident and focused. Monlhly meetings, SMART objectives, and
enhanced data collection methods have supported a steady stream of 8ubmi$sions lo nalional campaigns, while local case
studies, issue codes. and ward data helped shape local pnorities.
We also contributed to major local eon8ultslions on employment support, hou8ing inseGurity. and financial Inclusion, and
will shortly be launching our proposal for a Mediats'on Partnership pilot- now provisionally funded at £75,000 over years
by Rushmoor Borough Council.
People and Culture
Our success this year would not have been possible wilhoLrt the efforts of our inGredible staff and volunteers. The Board
approved a newwellbeing Strategy 2024-26, and we were proud to renew our Digability Confident Level 2 and gain Mindful
Employer acGreditation.
The Perfomance and Reward Framework was successfully introduced, appraisals completed. and positive feedback
received across the team. Recrultment and retention were strong, supported by new cohort-based training, leadership
development opportunities, and regular 'Town Hall sessions hosted by the CEO and Chair to improve Internal
communication.
Staff aDd volunteer morale remaing high. Our 2025 People Survey Showed increased satisfaction across key metric8. with
many comrnenting on the posits've, inclusive, and team-oriented culture.
Financlal Sugtalnabillty and Partnershlps
This year we Secured over £204,000 above our income target, delivering a SUTplus of £156,377-a major achievement
ft)Ilowng previou8 years of financial pressure.
Breakdown of Advice18sues 2024-25
Last year, across all our seNices, Citizen5 Advi￿ Rushmoor helped 11,307 clients 48,657 issues through 36,047
activities in 11,134 separate cases. In addition to 2,324 lightly recorded "simple queries" or where we signposted dienls to
other seNic£s.' this indudes customer services from the Welcome Team or the Nepali drop4n service.
Page 3

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
The chart below shows the distribution of advice issues across the level 1 categories of work we do. This excludes the
23.933 Finanual Capability codes recorded by the Pension Wise team.
8.000
2023-24 w2024-25
- % Change 80%
7.000
70%
6,000
6096
5.000
so
4,000
40%
3,000
30%
2,000
2096
1,000
1096
Overall, the number of issues helped wrth increased by 23 /0 compared lo 2023-24 with large increases in Unive￿al Credit
160Q/ol, Hou5ing1400/0l,' also, Oebt131 ¢/ol and Ulilities138Q/ol largely related to our expanded capacity on energy advie
projects. There was also an increase in Foodbank and Charitable Funds issue¥1250/0l on lop of the previous yearfs173°101
increase along wth a 71 Vo incre88e in Immigration related issues - in part because of inryease in project work in these
areas.
Dlrecl and Indlrect Value of Advlce
The illustration following uses directly recorded data from advice given, as well as a Treasury approved model to calculate
public value and fiscal savings, provided through our national Citizens Advice ne￿ork.
Value
For every £1 invested in Citizens Advice
Rushmoor we generated at least:
£1.60
£23.39
£8.20
In flscal benefits
Savlngs to 8overnment
Reduttion In health
servlce demand. local
authority homeless
servlces, and out of
work benefits for our
clients and volunteer5'.
£2.038.179 in total.
In pubSlc value
Wider economlc and
5oclal benefrts
Improvements in
partlcipatlon and
productivity for cllents
and volunteer5,'
equalllng £29.775.931.
In benefits to Indlvlduals
Value to our clients
Income gained through
benefits gained, debt5
wrltten off and
consumer problems
resofved., amounting to
£10.445.985.
T•flnd out more aboLrthowwekn rn¢Jdelkd ¢)Mrflnanclal¥alue. seeour tethnical onnex M￿de111n￿our¥41ue tt4societyin2024J25
Page 4

RUSHMOOR CITIZENS ADVICE BUREAUX {REGISTERED NUMBER: 043546281
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2026
FINANCIAL REVIEW
Financial posltlon
Income in the year amounted to £1,339,024 with expenditure of £1.182,647.
The result5 for the year and the charity's financial position at the end of the year are shovm in Ihe attached financial
statements. The financial Statements have been prepared in accordance wth the Companies Act 2006 and the Financial
Reporting Standard applicable in the UK and Republic of Ireland ISORPI.. and comply vthh the charity's Memorandum and
Articles of Association.
Prin¢lpal fundlng source8
Rushmoor Borough Counal is one of the tsvo prinGipal funders and in addition to the direct financsal grant and ￿nt detsiled
in the financial statements, they also provide much appreciated help in kind, in the form of Gar parking ojncessions, meeling
rooms and other informal support for services.
In the context of the volatile, complex, and uncertain operating environment the Board continues to re¢ognise the
importance of maintaining diverse funding and en$uring a flexible response to opportunities and challenges.
Investment pollcy and obJéctlve•
Regular reviews of investment of reserves are undertaken by the Treasurer and Finance Manager. Io ensure the most
favourable return for the tharity. Reserves and running costs are with the Royal Bank of Scolland IRBSI for the financial
year ending 31st March 2025. It has lemiinated its prior year arrangements of invests'ng in the Scottish Widows for more
than 30 day5 and switched to RBS in-order to increa¥e the net income earned on ex￿$9 funds.
Re8orve¥ pollcy
The Trustees re¢ognise the need to maintain reserves to ensure Citizens Advice Rushmoor meets ils Statutory and
contractual obligations, following Charity Commission guidance and best practice. The Reserve5 Policy is reviewed
annually and updated in a report to Trustee Board meetings. Trustees aim to actively manage reserves, rettjgnising the
changing operating environment. At Ihe March '25 Board Meeting the reserves policy has been changed from 3 months of
past expense8 to 3 months of future expenses as the minimum amount of unreslricled re¥eNes lo be held.
The ReseNeg Policy recognises the need lo hold finanual reserves lo ensure that the charity can continue to operate and
meet the needs of clients in the event of unforeseen and potentially financially damaging circumstances arising. This
include$ recognition of are85 such as staff redundancies., sickness cover.. uninsu￿d losses and late payrnenl by funders.
The policy defines a minimum level for restricted and unrestricted reserves. Designated reserves are allocated Ihrough
periodic review of requirements.
Reserves as of 31 March 2025 total £489,004 being £334.943 unrestiicled reserves (excluding designated reserves),
£149,060 designated reserves and £5.001 ￿Stncted reserves. The designaled reseNes were set up lo enable the
necessary strategic changes such as mergers and collaboration Tequired to address the known headwinds Citizens Advice
Rushmoor faGes such as the loss of Pension Wse contract and devolution and changes to boundaries etc. 11 has been
confirmed that Cits'zens Advice Rushmoor will10$8 the Pension Wise contract Imore than one thirds of annual income and
more than £70k of contribution) from 26127 onwards due to it being taken inhouse.
The board consider8 that thè current level of unrestricted reserves is adequate to support cUr￿nt and anticipaled lev815 of
actsvily, lo enable it to re4)ond to opportunities and to provide for emargencies.
Golng Concem
The financial statements as of 31 March 2025 were p￿pared on a going concern basis. In perfomiing the going concem
assessment, the Tnjslees have Considered Citizens Advice Bureaux's ability lo continue to deliver seNice lo its clients,. the
increase in client demand for services", the capacity of staff and volunteers to perfom their roles., current and future funding
sour￿$,. cash p051tion," and available reserve5.
Based on this asse55menl, Ihe Tnjstees concluded and were satisfied that the chanty h8s adequate resour￿$ to continue
in operational existence for Ihe foreseeable future and that Rushmoor Citizens Advi￿ Bureaux remains a going con￿rn.
For thi$ reason. they continue lo adopt the going concem basis in preparing the finanual slatements. Further details
regarding the adoption of the going concem basis can be found irs the A￿Quntsn9 PoliGies.
Page 5

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04304628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Prlnclpal risks and uncertalntles
Trustees are responsible for the effective management of nsk and for making sure that intemal controls are in place and
operating as designed.
The Board has adopted a risk management strategy. Risk owners regulady review risks to assesg the likelihood. impact
and relevance of risks, the plans for managing them and adequacy of those plans.
The trustees identified the following as the key risks and uncertainties likely lo affect medium and long-temi service delivery
and financial perfomance or position..
Pensionwise loss of Pension Wise contract income and associated contributlon following fomal notification from the
Money and Pensions Service IMAPS) that the Pension Wse service will be taken bad( in house. This reprtsents a los$
of £442.000 in income and £78,000 in contribution for Citizens Advice Rushmoor. Citizens Advice Rushmoor has
undertaken significant efforts in recent years lo diversify income Streams and ￿StrUCtUre its operating model to promote
flnancial sustainability. Designated reserves have been set aside lo provide for potential costs arising from the transition
The transfer Df activity back to MAPS wlll be carefully managed to minimise impact and disruption on staff and dients, and
the financial consequences will be closely monitored.
Devolution and Local Government Reorgani$alion the upcoming devolution and local govemment reorganisalion in
Hampshire, induding the introduction of the Hampshire and Solent Mayor from 2026 and the transition from district and
borough Cou￿rIS lo unitary authorities, creates significant uncertainty regarding future funding arrangements. Grants
lotalling £280,000 from Rushmoor Borough Council, which currently support core services Ic clients in Ru5hmoor. are at
risk. Should alternative funding not be secured from the new unitary authorities, there is a risk that vital services will be
compromised. The mechanisms for allocation of funding, the distribution to Citizens Aclvice offi￿8 across the region, and
the preferred engagement model of the new aulhorityès remain unclear. The Chair and Chief Executive Officer have
begun preliminary discussions with neighbouring Citizens Advice offices, particularly those in the north of Hampshire, to
prepare for potents'al changes. In addition, designated reseNes have been set aside lo cover 8850ciated risks and coslg.
A robust system of internal financial controls is operated, which is compliant with charity commission guidance and good
practice. Trustees agree annual budgets and review quarterly financial reports.
The Board oversees the infoTmalion security of all personal infonnalion of our clients, Staff, fvnders and 8tralegic partners
that is processed. Citizens Advice Rushmoor hold joint responsibility for dienl data that is held in our case management
System, with the nation81 Citizens Advice Service. An information assurance management team exists lo ensure the
confidentiality. integrity and availability of all personal and sensitive data is maintained lo a level which is compliant with
the requirements of the UK General Data Protects'on Regulation and Dats Protection Act 2018.
FUTURE PLANS
The Board constantly reviews the service's plans and activities considering national 8nd IoGal pressures and challenges.
Cittzens AdviTr Rushmoor hag ￿freshed its strategic priorities for the next years, to align with the national Crtizens
Advice strategy, while also considering loc81 factors. The Strategy useg UP to date research and data insights to provide
context, is rooted in a wealth of local knowledge and consullalion9, Wlth input from trustees and operational staff 8cr05S
the organisation.
The refreshed organisalional 8tralegy ancl supporting operational plan have been reviewed and adopted by the full board.
sponding lo the changing needs of clients, funders, and partners. The overarching strategic aim is lo ensure the servi
18 ac¢essible, relevant, and sustainable for everyone who needs il.
The priorities for 2025-27 are unchanged from those of the previous year, i.e..
Re5pond.' Respond to people's needs with infomation and advice fit for purpose
improve our clients, experience by
making our advice as accessible. relevant, and effective as it can be, 50 that they have positive outcomes.
Reach.. In￿¥Se our reach lo people experienang inequality or disadvantage
focus our support on the most
marginalised members of our community, ensuring they can a¢cess our seNitss in ways that 5Ult them.
Advocate.. Become an even Stronger voice on issues thal matter most- prevent more people needing 5UPPOrt or reaching
crisis point by advocating for policy Ghange, increasing our research and campaigns focus and engaging wth our
ommunity.
For 2025-27 we wll support these priorities Wrth specific enablers, and by outlining our essential foundations.
Page 6

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 043546281
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FUTURE PLANS
The enablers are..
Our People.. Be 8 great place to work and volunteer, building a culture that allows us to be the best VE can be for the
people who need us.
Our Sustainobility.. Seize opportunities to grow our income. whi15t carefully controlling our costs.
Our Partners.. Invest our time to help build strong support neknorts inside and out of Citizens Advice, and in communilieg
themselves.
The foundations are..
Equity. Diversity, and Indusion.. Build a positive and purpose4riven culture to deliver for the people who need us.
Digital Optimisation.. Use digital approaches to rethink how we operate as a service,. continually improving to enable
scalable, cost-efficient, and responsive advice delivery.
Effective Cornmunicatson.. Deliver clear, impactful messages that foster team working, drive action, and build relationships.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov8rnlng document
The Chanty was formed as a company limited by guarantee on 17th January 2002 (Company number 043546281. The full
name of the Charity is Rushmoor Cit12ens Advice Bureaux which wa8 re-registered with the Chanty Commission in 2002,
when incorporatsng as a company {Charity number 1090669}. It 18 govemed by its Memorandum and Articles of
Assoaation.
Govemance
Trustees comply with the Citizens Advice Code of Conduct and are fully aware of their legal, ts9ulatory, and governanr
regponsibilitse3. Reporting requirements lo the Charity Commission, FCA. and Companies House have been met. and
trustees have undertaken mandatory training ag Outlined below.
The Board pays particular attention to Ihe key tTUStee responsibilities outlined by the Charity Commisgion..
Ensure your charity is carying out ils purposes for the public benefit
- Comply wlh your charity's governing document and the law
Act in your chanty's best interests
Ensure your charity is accountable
Manage your charity, resources responsibty
- Act with reasonable care and skill
Training on govornance requirements is included in the bite-size inductlon sessions delivered to new trustees.
A review of board effectiveness was updated in 2025, based on the Charity Govemance Code, to identify areas of8trengt
and those where further development 15 needed. The Board adopts 3 continuous improvement approach to its own
perfonnance and will continue lo identify prioritie5 for further action during the coming year.
The tru51ee committees take responsibility for quarterly reviews of designated areas of the operatsonal plan and risk
register. idenlifying emerging risk5 and instigating action to mitigate those risks, and linking with key staff to review plan
delivery and report prog￿$$ to board meetings.
Oryanisatlonal structure
Rushmoor Citizens Advice Bureaux is a member of Citizens Advic£, the operating name of the National Association of
Citizens Advi￿ Bu￿auX, which provides a framework for Standards of 8dvice and casework management, as well as
monitoring progress against stsndards. Operating policies are independently detemined by the board to fulfil its charitable
objectives and Comply with the national membership requirements.
The chief executive offic£r is appointed by the INStees to manage the day-tTrday operations of the charity. During the
financial year the formef Interim Chief Officer was confimed in a pernanent role a$ Chief Officer, subsequently titled Chief
Executtve Officer in line wth national Citizens Advice poliGy-
The Chief Executive Officer is supported by a team of paid staff and volunteers who deliver the ServI￿S offered by the
charrty. Key role succession planning remains an area of ft)cus, linked to development and deployment of the organisation's
seNice model and longer-temi sustainability.
Page 7

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER.. 04354628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
The senior management team are represented on the committees oullined above. which meet quarterly to review
perfomiance against targets and Ihe tharity's financial position. Committee reports and recommendations are then taken
to the Board for approval and then implemented by the operational tearn. There are regular staff. volunteer and
management tearn meetings which focu5 on performan￿. communication, and teambuilding_ The capacity and skills of
the management team are kept under regular review by the Board.
There is an Annual General Meeting. which involves the stsff team, Trustee Board, volunteers, members, and other
stakeholder5.
The trustees continually pay d05e attention to whether the seNice has an appropriate organisab'onal structure to deliver
dient support in the most cost-effe¢tive way.
Trustees Iiave a strategic aim to "make Citizens Advice Rushmoor a great, safe and indusive place to work and volunteer."
They recognise the importance of giving the right support lo staff who are consistently dealing with cri81S Sltualions for
people, and work lo ensure flexibility and progression for staff and volunteers.
Key man•gem8nt remuneratlon
The Board considers that the ITUStees, Chief Executive Officer. and the senior leadership learn comprise the key
management personnel of the charity.
The charity's management team are all paid in accordan￿ with a published reward policy and salary ranges reflects'ng
levels of responsibility. Any increase$ to ranges andlor individual salaries are approved by the board. The Chief Executive
Officer's salary is reviewed and approved by the Board separately and is in line with the policy set out above.
Operatlonal Envlronmenl
The 5eTvice's clients and community are at the heart olall rt does. The impact of the c08twof-living cri8Is on all local people,
particularfy those who are marginali8ed, is resulting in Increasing demand and Complexity of cases. with more clients
presenting at crisis point.
Meeting current demand is a continual operational challenge. Accordingly, there is a Gritical imperative to Sustain and
enhance new ways of working, together wth 8doptsng a mulliaannel strategy using phone, chal, email, and video to
increase acce88 for clients. "In person" appointments for clients unable to get the help needed by phone or digital
services, will continue to be delivered in a 8ecure environment.
In terms of day-towday operations. there is no doubt that the overall environment for Citizens Advice is the most challenging
that has been seen for a long while. Accordingly, the importance of maintaining the resilience of the organisalion, both to
continue lo support clients, and to add￿$$ fijlure challenges and opportunities, cannot be overslaled. Trustees are
focusing on the suslainabilily of the service. and h¢)w they can work wlth the operational team to ensure the bèst service
levels are offered within available resources.
Tethnological developments, including emerging opportunits'es lo harness Ihe benefit5 of Al, will support delivery of
services in new way5, recognising the diverse range of needs for advice, support and infomalion, and the requi￿rnent to
reach more people.
In addib'on to what night be temied the 'busines8 as usual, operational environment, Citizens Advice Rughmoor will face
further slrategic challenges during the coming financtal year and beyond.
Firstly, the1085 of the Pension Wise contract referenced above.
Secondly. the fact that the national Crt12ens Advice organisation is itself focusing on its sustainability and effectiveness,
with the resull that il is implementing several tranSfo￿atiOn programmes to increase efficiency and control costs. These
programmes will impact Citizens Advits Rushmoor in different ways- ranging from Trustee and leadership involvement in
review 8nd ¢04esign of new standards and proc£sses, to some services previousty provided by the national organisation
as part of the membership fee only being available in future at additional cost, to potential increases in the membership
fee itself. The Chair and Chief Executive Officer are dosely involved in these programmes and will be providing regular
updates lo the Board.
Thirdly. the service will need to respond to the changes outlined in the govemmenl's whtte paper on Devolution and Local
Govemment Reorganisalion. At the time ofwriling this report it is known that Hampshire is within the government priority
programme and there will be a Hampshire and Solent Mayor from 2026. It is also known that District and Borough
Councils will be repla￿d by Unilary Authorities. Whal is not known 15 how many Unitary Authorities Ihere will be and
where the boundaries will fall.
Page 8

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04354628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE. GOVERNANCE AND MANAGEMENT
These changes will potentially impact the servi￿'S funding, premises occupation and people. The Chair and Chief
Executive Officer have reached out to their colleagues in other local Citizens A¢Jvice teams, particularfy in the north of the
county, to start conversations around how we might prepare oursefves for this new fomi of local govemmenL It is likely
that the changes will result in the current local Crtizens Advice teams needing to collaborate more closely and may
eventually result in 50melall those teams merging.
The national Citizens Advice organisation has recognised that Devolution and Local Government Reorganisalion is
strategic priority for the entire semce and is inlroduang a focused piece of work to support local teams to manage the
impact. The Board Chair is involved in this work.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04354628 (England and Wales)
Reglst•rnd Charfty number
1090669
Regl•ter•d offic•
Civic Offices
Fambourgh Road
Famborough
Hampshire
Trustoes
M5 H Cooper (resigned 30.6.25)
Mr J Dapre (appointed 9.12.241
Mrs N Dehal
Mr J Halliday
Ms U Indran
Mr A Levey
Ms J Ross lappoinled 11.10.241
Ms S Levey (resigned 22.7.24)
Mr J Bennett Iresigned 11.10.241
Mr G J Baker {resigned 17.6.241
Mr G Ghale (resigned 17.6.241
Mr D R Raine {resigned 19.1.251
Mr J E Woolley Iresigned 8.1.25}
Ms G Austin Iresigned 22.7.24}
Mr D Whillans {appoinled 15.9.25}
Mr D Brooks (appointed 28.7.251
The charity is govemed by a trustee board. Truslees who have held offic£ during the year are listed above. The Artides of
Associabon provide for a minimum of four and a maximum of hvenly-three trugtee8. Board meetings are held quarterly,
with additional quarterly meetings for the committee$ listed below. Tnjstees are elected to the board for a three-year period
and are appointed al an Annual General Meetsng.
The committee structu￿ is as follows..
Business Service5 Committee
Finance and Risk Committee
Reward Committee {meels annually)
Service and Quality Committee
None of Ihe tTU5tees has any benefiaal interest in Ihe company. All trustees are members of the company and guarantee
to contribute £1 in the event of a winding up.
Since the end of the last financial year, eight trustees have resigned and 3 new truslee5 have been appointed. wth effect
from the dates Shown above. Therefore, as in previou5 years. the TnJ5tee Board has seen quite a degree of thum. Those
who have stood down have left for a variety of reasons including change of circumstsnces. per50nallfamily reasons and
sadly in M cases because of ill-health.
In common with other LOCAI Citizens Advice offices- and the ¢harity sector in general - demand on trustee time continues
to increase and the capaaty of trustees, who are all volunteers, to fulfil the responsibilities we ask of them remains a
conceming feabj￿.
Page 9

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2026
REFERENCE AND ADMINISTRATIVE DETAILS
Notwithstanding this degree ol change amongst trustees. an analysis based on the Charity Govemance Code, and the
results of an assessment of leadership standards, conducted by a national Citizens Advi￿ perfomance assessor, which
suhed in all areas assessed being rated as fully mel, confims that the board h8s continued to effectively fulfil its
responsibilities.
Twstees are all allocated to one or more of the committees listed above, and continue to have 'lead role, responsibility for
key areas of the servi￿'S activities, providing direction and oversight and working collaboratively wilh staff members.
Decisions made by the Trustee Board are recorded in the minute5 of board meetings, outlining discussions held and
whether those decisions were unanimous, or subject to a vole. Decisions are made in line with the agreed strategy for
Ihe service, outlined in the Organisational Strategy and Operational Plan, and in accordan￿ with Charity Commission
guidan￿ on Decision-making for Chanty Trustees.
The Board updated its skills audit during the year. to support its contlnued focus on further developing trustee knowledge
and skills. New Iruslees re￿1ve a fvll Induction, induding bile-sized learning sessions. All trustees undertake annual
mandatory training, comprising Financial Conduct Authonty IFCAI ￿qUirements, Dats Protection, Equity. Diversity &
Indusion IEDII, Health & Safety, Cyber security, and Safeguardin9. Trustees are encouraged to undertake 3dditional
discretsonary leaming, including attendance at external training events where these will enhance effectiveness in their role.
They are fully briefed on their legal obligation5 under tharity and company law, the Memorandum and Articles of
A55ociation, the board and cornmittee decision-making processes. the Qrganisational Strategy and Operational Plan, and
cent financial performance of the charity.
The Board ha8 appropriate policies and procedu￿$ in place to Comply with its mandatory and organisational EDI
commilmenls. Particular attention is given. wherever pogsible, to appointing new trustee¥ that reflect the local community
or that have lived experience of the i55ues that client8 face. Recruitment of new Irusteesls undertaken with diversity, as
well as experience and skills, in mind.
Company Socretsry
Mr J Ayres
Audltors
Rolhmans Audit LLP
Statutory Auditors
Chartered Accountants
Chilworth Point
1 Chilworth Road
Southampton
S016 7JQ
Chief •xecutlve offlcor
Mr C Stewart
Banker•
Holts (Royal Bank of ScotlandlNatWestl
36 St Andrew Square
Edinburgh
EH2 2Y8
Webslte
citiien5advicerushmoor.org.uk
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Iruslees (who are also the directors ol Rushmoor cit￿en$ Advi￿ Bureaux for Ihe purposes ol company law} are
responsible for preparing the Report of the TTUStees and the financial statements in accordan￿ with applicable law and
United lfj'ngdom Accounting Stsndards Iunited Kingdom Generally Accepted Accounting Practi¢el.
Company law require5 the trustees to prepare financial ststements for each finanaal year which give a true and fair view
of Ihe state of affairs of the ¢haritable company and of Ihe incoming reSoUr￿S and application of resources, induding the
income and expenditure, of the chanlable company for that period. In preparing those financial slatemenls, the trustees
are required to
select suitable accounting poliae5 and then apply them consistently.,
observe the methods and principles in the Charity SORP.,
make judgernents and eslimales that are reasonable and prudent.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable
company will continue in business.
Page 10

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04354628)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDeD 31 MARCH 2026
STATEMENT OF TRUSTEES. RESPONSIBILrriES - ¢ontlnued
The tNstees a￿ responsible for keeping proper accounting records which disclose vath reasonable accuracy at any time
the financial position oflhe charitable company and to enable them to ensure that the financial ststements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
tsklng reasonable steps forthe prevention and detection of fraud and other irregularities.
In so far as the tswstees are aware..
there is no relevant audit information of which the charitable companys auditors are unaware.. and
the trustees have tsken all steps that they ought to have taken to make them8elves aware of any relevant audit
information and to establish that the auditor8 are aware of that infonnab'on.
AUDITORS
The auditors, Rothmans AudR LLP, will be proposed for re-appoinbment at the forthcoming Annual General Meeting.
This report ha5 been prepared in aw)rdance with the speaal provlslons of Part 15 ofthe Companies Act 2006 relating to
small companies.
J ¥p¢4i¢J 2025
Approved by order of the board of Iruslees on ...-...
and signed on its behalf by:
Mr A Levey - Trustee
Page11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
RUSHMOOR CITIZENS ADVICE BUREAUX
Opinion
We have audited the financial statements of Rushmoor Citizens Advi￿ Bureaux I'the charitable company'l for the year
ended 31 March 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement
and notes to the financial statements, including significant accounting policies. The financial reporting framewoth that has
been applied in their preparation is applicable law and United Kingdorn Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdorn Generally Accepted
Accounting practi￿).
In our opinion the finanaal statements..
give a true and fair view of the state of the charrtable company's affairs as at 31 March 2025 and of its inwming
resources and application of resources for the year then ended.,
have been propedy p￿pared in accordan￿ with United Kingdom Generally AC￿pIed Accounting Practice,. and
have been prepared in accordan￿ wth the requirements ofthe Companies Act 2006.
Bas18 for oplnlon
We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our
responsibilrties under those standards are further described in the Auditors, responsibilities for the audit of the financial
statements section of our report. We are independent of the chantable company in accordan￿ with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and
we have fulfilled our other ethical responsibilities in accordancE wth these reqU1￿MentS. We believe that the audit
evidence we have obtained is sufficient and appropnate to provide a basis for our opinion.
Conclu8lon6 ralatlng to golng concern
In auditing the financial statements, we have concluded Ihal the trustees, use of the going concem basis of accounting in
the preparation of the finanaal Slalemenls is appropriate.
Based on the work we have performed, have not identified any material uncertainties relating to events or conditions
thal, individually or collectively. may cast significant doubt on the charitable company's ability lo conlinue as a going
concern for a period of at least twelve months from when the financial statements are aulhorised for i55ue.
Our re8ponsibililies and the responsibilities of the trustees wth respect lo going concern are described in the relevant
sections of this report.
Emphasls of matter
We draw attentr'on to note 15 to the financial stslements whiGh explains 8 number of prior year adjustments made. Our
opinion is not modified in respect of this matter.
Other infomiatlon
The other infomiation comprise5 the inforrnation included in the annual report. includlng the Report of the Trustees, other
than the finanual statements and our auditor's ￿port Ihereon. The trustees a￿ responsible for the other infomiation
contained within the annual ￿pOrt. Our opinion on the financial statements does not coverthe other information and, except
to the extent otherNMse explicitly slated in our report, we do not exp￿$$ any fomi of assurance conclusion Ihereon.
Our responsibility 15 to read the other Infomiation and. in doing so, consider whether the other infomalion is materially
inconsislenl with the financial slalemenls or our knowledge obtained in the Course of the audit, or otherwise appears lo be
rnaterially misstated. If we Idenllfy Such material inconsistencies or apparent material misstatements, we are required lo
determine whether this gives rise lo a mateiial misstatement in the finanaal slalements themselves. If, based on the work
we have perfomied. we condvde that there 1$ a material misststement of this other informatron, we are required to report
that fact.
We have nothing lo report in this regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit.,
the infomialion given in the Report of the Trustees, which includes Ihe d1￿CtOrS, report prepared for the purposes
of company law, for the financial year for which the financial statements are prepared is consistent with the
financial stslements., and
the directors, report induded ￿thin the Report of the Trustees has been prepared in accordance with applicable
legal requirements.
Page 12

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
RUSHMOOR CITIZENS ADVICE BUREAUX
Matters on which we are requlred to report by exception
In the light of the knowledge and understanding of the charitsble company and its environment obtained in the course of
the audit, we have not identified material misststements in the directors, report included within the Report of the Trustees.
We have nothing to report in respect of the following matters in relation to whith the Companies Act 2006 requires us lo
report to you if. in our opinion..
adequate and proper accounting records have not been kepL or relums adequate for our audit have not been
rerkived from brar¢ches not visited by us. or
the financial 8t8temenls are not in agreement with the accounting records and retums,. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infomat'on and explanations we require for our audit., or
the trustees were not entilled to prepare the financial Slatements in accordance with the small companies regime
and take advantage of the small companies, exemptions in preparing the Report ofthe Trustees and from the
requirement to prepare a strategic report.
Responsibllltles of trusteè#
As explained more fully in the Statement of Trustees. Responsibilities, the trustees (who are also the directors of the
charrtable company for the purposes of company lawl are responsible for the preparation of the financial ststemenls and
for being satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary
lo enable the preparation of financial statements that are free from material misststement, whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charitable company's ability lo continue
as a going concem. disdosing, as applicable, matters ￿ laled to going concem and uslng the going concem basis of
accounting unless the Iruslees ellher intend to liquidate the charllable Company or to ¢ease operations, or have no realistic
altemative but to do so.
Our re8ponsibilitles for the audlt of the flnaD¢lal statements
Our objectives are lo obtain reasonable assurance about whether the financial st8lernents ag a whole are free from malerial
misstatement, whether due lo fraud or error, and lo issue a Report of the Independent Auditors that includes our oplnion.
Reasonable assurance is a high level of assuran¢e, bul is not a guarantee that an audit conducled in accordance wlh
ISAS IUKI will always detect a material misstalemenl when il exists. Mis$talements can arise from fraud or error and are
considered malenal if. individually or in the aggregate, they could reasonably be expected lo influenGe the economic
decisiong of user5 taken on the basis of these financial slatemenls.
The extent to which our procedure8 are capable of detecting irregularities, including fraud 1$ detailed below..
our approach w89 as follows..
Enquiring of management, including obtaining and reviewing supporting documentation, conceming the policies
and procedures relating lo..
identifying, evaluating and complying with law5 and regulations and whether they were aware of any
inStan￿S of non-compliance.,
detecting and responding to the riskg of fraud and whether they have knowledge of any actual, suspected or
alleged fraud,, and
the intemal controls established to mitigate risks related to fraud or non-compliance with laws and
regulaliong.
Discussing among the engagement team how and where fraud might occur in the Financial Statements and any
potential indicators of fraud.
Obtaining an understsnding of the legal and regulatory frameworks that the charity operates in focusing on those
laws and regulations that had a direct effect on Ihe FinanGial Statements or that had a fundamental effect on
operations.
We identified the greatest risk of material impact on the financial statements from irregularities. induding fraud, to be within
the recognition of income and the override of controls by managemenL To address the risk of fraud in these areas, we..
selected a sample of Iransadions from material income 5tream$. reviewed the classification and restrictions
applied, and compared expecied income to Ihat recorded within the financial 5tatements'.
PerfO￿ed analytical procedures to identify unusual or unexpected relationships..
tested journal entries to identify transactions which were not in the usual course of charitable aGtivities'.
assessed whetherjudgements and assumptions made in detemiining Ihe accounting estimates were indicative of
potentsal bias,. and
investigated the rationale behind significant or unusual transactions.
Page 13

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
RUSHMOOR CITIZENS ADVICE BUREAUX
There are inherent limitations in our audit prO￿dureS described above. The more removed that laws and ￿gulatIOnS are
from financial transactions, the less likely it is thal we would become aware of non-compliance. Albditing standards also
limit the audit pr￿dU￿$ required to identify nOn￿Omplian￿ with laws and regulations to enquiry of the directors and
other management and the inspection of regulatory and legal Co￿espondenCe, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve
deliberate con￿alment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financtal Reporting
Council's website at ww.frc.org.uklaudilor&responsibilitses. This description fomis part of our Report of the Independent
Auditors.
Other matters which we are requlred to address
The prior year finanual statements were audited by Menzies LLP. An unmodified opinion was expressed in the report
dated 27 September 2024.
Use of our report
This report is made solety to Ihè charitable company's members, a8 a body, In accordance wth Chapter 3 of Part 16 ofthe
Companies Act 2006. Our audit work has been undertaken so that we might Btate to the charitable company's members
those matters we are required to stale to them in an auditors, report and for no other purpose. To the fullest extent pemitted
by law. we do not accept or assume responsibility lo anyone olher than the charitable company and Ihe chaiitable
company's members as a body, for our audrt work, for this r&porL or for the opinlon8 we have fomed.
Lisa Wilson FCA Isenior Ststulory Auditor)
for and on behalf of Rothmans Audit LLP
Stslutory Auditors
Chartered Accountants
Chilworth Point
1 Chilworth Road
Soulhamplon
S016 7JQ
Dale..
Page 14

RUSHMOOR CITIZENS ADVICE BUREAUX
STATEMENT OF FINANCIAL ACTIVITIES
IINCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2025
2025
Totsl
funds
2024
Totsl
funds
as ￿stated
Unrestricted
fvnds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacjes
111,352
384,539
495,891
471,229
Charftable actlvltles
Chantable activrties
386.383
422,714
809,097
678,065
Other trading activities
Investment income
21,732
11,417
887
22,619
Total
530.884
808 140
1.339 024
1 154227
EXPENDITURE ON
Raising funds
347
Charltsble acllvllles
Charilable activitie8
386,288
796.359
1,182,647
1 152,240
Total
386,288
796 359
1.182647
1 152 587
NET INCOME
Trnn8fer8 between fund•
144.596
11,781
156,377
1,640
20
Net movement In fund•
154,953
1,424
156,377
1,640
RECONCILIATION OF FUNDS
Total funds brought forward
329,050
3.577
332,627
330,987
TOTAL FUNDS CARRIED FORWARD
484 003
489 004
332 627
The notes form part of these finanaal statements
Page 15

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628)
BALANCE SHEET
31 MARCH 2026
2025
Total
fiJnds
2024
Total
fvnds
as restated
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
16
16,100
16,100
28,296
CURRENT ASSETS
Debtors
Cash at bank
17
120,114
467,574
2,170
3,213
122.284
470,787
49,967
369,627
587.688
5.383
593,071
419,594
CREDITORS
Amounts lalling due wrthin one year
18
1119,785)
{3821
1120.167}
(115,263)
NET CURREKf ASSETS
467 903
472.904
304 331
TOTAL ASSETS LESS CURRENT LIABILITIES
484,003
5,001
489,004
332.627
NET ASSETS
484 003
5.001
489 004
332 627
FUNDS
un￿striCted fvnds
Designated funds
Restricted fvnds
20
334,943
149,060
329.050
3.577
TOTAL FUNDS
489,004
332.627
These financial Statements have been prepared in accordance wth the provisions applicable to tharitable companies
subject to the small companies regime.
/GI
The financial slatemenls We￿ approved by the Board of Trustees and authorised for issue on ...........................
and were signed on ils behalf by..
2o2f
Mr A Levey- T 8tse
The notes fon￿ part of the8e financial Statements
Page 16

RUSHMOOR CITIZENS ADVICE BUREAUX
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
as restated
Notes
Cash flows from operating acllvllles
Cash generated from operations
38 294)
Nel cash provided byllused in) operating activrties
91,400
38 294)
Cash flows from Invesllng actlvltles
Purchase of tangible fixed assets
Interest received
11,657)
11,417
(18,625)
4.933
Net cash provided byl{used in) investing activltle8
13692)
Chang• In ¢a$h and ¢a•h equlvahnts In
the reportlng perlod
Cash and cash equlvalents at the
beglnnlng of the reportlng perfod
101,160
151,9861
369 627
421 613
Ca8h and ca¥h equlv•lentJ at the end of
the reportlng perlod
470 787
369 627
The notes form part of these finanaal statements
Page 17

RUSHMOOR cmzENS ADVICE BUREAUX
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
as restated
Not incoffle for the reportlng period las per the Stslement of Fln•n¢lal
Activities)
Adjustrnents for:
Depreciation charges
Interest received
Increase in debtors
Increasel{decreasel in ¢￿dItorS
156,377
1,640
13,853
111.4171
172,3171
4,904
14.343
{4,9331
117,2901
32.054
Net cash provlded byllused In} operatlons
38 294)
ANALYSIS OF CHANGES IN NET FUNDS
Al 1.4.24
Cash flow
Al 31.3.25
Net eash
Cash at bank
369 627
101 160
470 787
369 627
101 160
470 787
Total
369 627
101,160
470 787
The noles form part of these finanaal statements
Page 18

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounting and Reporting by Charitr'es.. Stslement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of IrelaTrd IFRS 102} (effective 1 January 20191,, Finanaal Reporting
Standard 102'The Finanaal Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial Statements have been prepa￿d under the historieAI cost convention.
Rushmoor Citizens Advice Bureaux meets the definition of a public benefit entity under FRS 102. Assets and
liabilities a￿ initially recognised 8t historical c08t or transaction value unless othemiise stated in the relevant
accounting policy.
The Charrty ig a company limited by guarantee. In the event of the charity being wound up. the liability in respecl
of the guarantee is limited to £1 per member of the Charity.
GOING CONCERN
The Trustees believe that the charity has suffiuenl resources to continue ils operations from at ￿ast hvelve months
from the date of approval of thèse financlal gtatsmenls. The accounts are accordlngly prepared on Ihe Going
Con￿rn basi5.
PRESENTATION CURRENCY
The financial slalemen15 a￿ prepared in Sterling which is the functional and presenlation currency of the charity.
The financial statemen15 are prepared lo the nearest pound.
INCOME
All income is recognised in the Slalement of Financial Activities once the charity ha8 entitlement to the fund8, il is
probable that the income will be re￿iVed and the amount can be measured reliably.
Grants are induded in the Slalemenl of Finanaal Activities on a re￿1vable basis. The balanr2 of incorne received
for speGific purpose8 but not expended during the period is 8hown in the relevant funds on the balance Sheet.
Mlhere income is re￿iVed in advance of meeting any perfornance related conditions there is not unGondilional
enlillement to the income and its recognition is deferred and induded in credrtors as deferred income until the
performance-relaled conditions are met. INhere entitlement occurs before income is received, the income is
accrued.
Donated services or faalilies are recognised when the tharity has control over the item, any conditions associated
with the donated item have been mel. the re￿ipl of economic beneflt from the use of the charity of the rtem is
probable and the economic benefit can be measured reliably.
On ￿ceIpt, donated protessional seNices and facilities are recognised on the basis of the value of the gift to the
Charity which is the amount il would have been willing to pay to obtain services or faCil￿'e5 of equivalent economic
benefit on the open market.. a corresponding amount is then recognised In expenditure In the period of receipt.
EXPENDITURE
Expenditure is recognised once there is a legal or constructive obl￿allOn lo make payment to a third party, it is
probable that setttement will be required and the amount of the obligats'on can be measured reliably.
All expenditure 1$ accounted for on an accruals basis. All expenses induding support costs and governance costs
are allocated lo the applicable expenditure headings.
Support cost5 are Ihose cost5 incurred directly in support of expenditure on the oblects of the charfty and include
project management carried out at Headquarters.
Irrecoverable VAT is charged against the expendibjre heading for which it was incurred.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but
not accrued as expenditure.
GOVERNANCE COSTS
Governance costs are those incurred in connection wth the constitutional and statutory ststutory requirements of
the charity.
Page 19
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - ¢onllnued
FOR THE YEAR ENDED 31 MARCH 2026
ACCOUNTING POLICIES - continued
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estsmated useful life.
Office equipment
33% on cost
Expenditure on items with an estimated useful economic life of more than one year, costing more than £500, are
capitslised.
Tangible fixed assets are slated at historical cost less accumulated depreciation and any accumulated impaiment
losses. Historical cost indudes expenditure that is directly attributable to bringing the asset to the location and
condition necessary for it to be capable of operating in the manner intended by management.
TAXATION
The tharity is considered to pass the tests sel out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it
meets the definition of a tharity for UK income tax purposes. Accordingly. the Charity is potentially exempl from
taxation in respect of income or capital gains received within calegones Covered by Part 10 Income Tax Act 2007
or Section 256 of the Taxation of Chargeable Gains Act 1992, to the exlent that such inc¢)me or g8in5 are applied
exclusively lo charitsble purpo8e$.
FUND ACCOUNTING
General funds are unrestrlcled fvnd$ which are available for use at the discretion of the Tru5te&s in furtherance of
the general objectives of the charity and which have not been designated for other purposes.
Degignaled funds comprise unrestrickd funds that have been sel aside by the Trustees for particular purposes.
The aim and use of each designated fund is set out in the notes lo the financtal 5tatement8.
Restncted funds are lo be u9ed in accordance wth gpecifiG restrictions imposed by donor8 or which have been
raised by the charity for particular purposes. The cosls of raising and administering such funds are Charged against
the specific fund. The aim and use of each ￿$trIcted fund is sel out in the notes to the financial 8tstements.
Investment income. gain$ and1088es are allocaled lo the appropriate fvnd.
HIRE PURCHASE AND LEASING COMMITMENTS
Rentals payable under operating leases where substantially all of the benefits and riskg of ownership remain wth
the lessor are Gharged to the Slalement of Financial Activities Dn a straight-line basis over the term of the lease.
The aggregate benefit of lease incentives are recognised as a reduction to the expense recognised over the lease
lern on a straight line basis.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charitable company operates a defined contribution pension scheme. Conlributs'ons payable lo the charrtable
company's pension scheme are charged to the Statement of Financial Activities in the period lo which they relate.
DE8TORS
Debtors recelvable within one year or upon demand are recorded at transaction price whether or not a rate of
interest is charged on the balance. Trade and other debtors are recognised at the Settlement amount due after any
trade disGounl offered.
Accrued income is recognised in respect of services provided, but not fomially recorded. Prepayments are valued
al the amount prepaid nel of any trade discounts due.
CASH AT BANK AND IN HAND
Cash and short-lemi deposits included in the Statement of Finanual Position comprise cash in hand and short-
term deposits th an original maturity of three months or less.
CREDrroRS AND PROVISIONS
Creditors and provisions are recognised where the charity has a present obligation results'ng from a past event Ihat
will probably result in the transfer of funds lo a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors and provisions within one year or upon demand are nomally recognised
at their settlement amount after allowng for any trade discounts due.
Page 20
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - conllnued
FOR THE YEAR ENDED 31 MARCH 2026
ACCOUNTING POLICIES - contlnued
FINANCIAL INSTRUMENTS
Th8 charity onty has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially recognised at transaction value and subsequently measured at their settlement
value.
DONATIONS AND LEGACIES
2025
2024
as restated
Total
funds
Unrestricted
funds
Restricted
funds
Total
funds
Donations
Grants
Donated servi￿9 and fadliti8S
7,946
30.418
72,988
7,946
414.957
15,270
401,257
54,702
384,539
111.352
384.539
495 891
471 229
During the year the Charity received a donation in kind for the rent on ￿ 8lte8, Famborough and Aldershot, from
Rushmoor Borough Council., the Charity received 90Yo relief £72,988 12024. £52,902) income against the rent
expenditure of £88,231 12024.. £58,780).
Grant5 received, included In the above, are as follows..
2025
2024
as reststed
Armed ForcEs Covenant Fund Trust
Citizens Advi¢8- Hampshire
Citizens Advice- National
Hampshire County Counol
Hart Voluntary Limited
Heallhwatch Hampshire
National Lottery
NHS Frimley
Police and Crime Commissioner for Hampshire &18le of Wight
Rushmoor Borough Council
Surrey Welfare Rights Unit
40,333
15,118
67.584
7,053
15,000
84.032
79,339
500
250
250
33,548
32,000
213,819
48,599
5,009
190.460
3.520
414 957
401,257
Government grants, induded in the above, totalled £373,62412024.. £281,554). from Ctlizen$ Advice, Hampshire
County Council, NHS Frimley and Rushmoor Borough Counpil, as detailed above.
OTHER TRADING ACTIVITIES
2025
2024
as restated
Total
funds
Unrestricted
fvnds
Restricted
funds
Tolal
funds
Other In￿Me
Rent5 re￿iVed
2,172
887
3,059
887
Page 21
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - Conllnued
FOR THE YEAR ENDED 31 MARCH 2026
INVESTMEpif INCOME
2025
2024
as restated
Total
fijnds
Unrestricted
funds
Reslricted
funds
Total
funds
Deposit account interest
11.417
4,933
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
as restated
Activity
Charitable activ￿83
Grant ¢ontracts
809 097
678,065
Grants received, induded in the above, are as follows..
2025
2024
as restaled
Broadhurst Trust
Citizens Advice- East Hampshlre
Citizens Advice- National
Department for Busines9 and Trade
Famborough Foodbank
NHS Fnmley
The Pebble Estate
Southern Gas Ne￿￿￿(5 PLC
Surrey Vvelfare Right5 Unil
The Brain Tumor Charity
Vivid
33,907
38,955
433,327
9.216
20.664
147.882
10.000
59,884
13,468
39,759
33,622
22,720
398.491
157,133
28.161
37,383
555
809 097
678 065
Government grants. induded in the above, totalled £629,379 {2024'. £578,344), from Citizens Advic4, the
Department for Busines$ and Trade, NHS Frimley, a5 detailed above.
RAISING FUNDS
RAISING DONATIONS AND LEGACIE8
2025
2024
as restated
Total
fvnds
Unrestricted
ftJnds
Restricted
funds
Total
funds
Sundrias
347
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activilie$
15ee note
91
Direct
Costs (see
note 81
Support
costs (see
note 10}
Totals
Charitable activities
882.124
22,395
278 128
1.182647
Page 22
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026
DIRECT COSTS OF CHARrrA8LE ACTIVITIES
2025
2024
as restated
Staff costs
Operating lea8es
T8lephone
Postage and stationery
Sundries
Computer and equipment costs
Training
Subscriptions and publications
Travel
Consultsnts costs
Interpreting costs
Depreciation
846,901
12,801
3,885
612
524
4,260
1,086
1,730
4.583
3,360
1,429
953
902,587
800
4,215
470
496
771
2,174
890
3,793
3.393
789
882 124
925 363
GRANTS PAYABLE
2025
2024
as restated
Charitable activities
10.
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Charitable activities
253 140
374
278 128
All support CO8*5 are alloGated against the Sole charitable activily ol the entity.
Support costs, included in the above, are as follows:
MANAGEMENT
2025
2024
as restated
Total
activities
Chantable
activities
Wages
Social securiiy
Pensions
Operating leases
Insurance
Telephone
Postage and stabonery
Sundries
Computer and equipment Gosts
Training
Sub$cripts'ons and publiGations
Travel
Depreciation of tsngible and heritage assets
128,334
9,493
4,197
75.431
3,417
1,669
4,540
1,345
5.201
170
6.1iJo
345
12,898
68,060
4,991
1,947
58.780
3,296
1.695
2,576
950
2,365
375
5,862
373
253,140
160 626
Page 23
continued..

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - conllnued
FOR THE YEAR ENDED 31 MARCH 2025
10.
SUPPORT COSTS . conllnued
FINANCE
2025
2024
as reststed
Total
adivities
Charitable
activities
Bank charges
374
512
GOVERNANCE COSTS
2025
2024
as restated
Total
activities
Charitable
activities
Wages
Social security
Pensions
Auditors. ￿MUneratIon
Insuran
Legal and professional fees
Trustee expenses
Tru$lee training
6.932
548
242
13,691
2,484
69
323
325
7,740
630
246
11.730
2,394
48
62
75
24,614
11.
NET INCOMEIIEXPENDITURE)
Net incomellexpenditurel is staled after chargingllcreditingl..
2025
2024
a5 restated
Auditors, rernuneration
Depreciation - owned assets
Operating leasas
13,691
13,853
11,730
14.343
59,580
12.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
TRUSTEES, EXPENSES
During the year four tN8tees 12024.. were ￿1mbur$&d £323 for expenses 12024.. £621, for travel and
subsistence.
13.
STAFF COSTS
2025
2024
a5 restated
Wages and salaries
Social security costs
Other pension costs
894,629
70,742
885,942
72,127
28.132
996 647
The average monthly number of employees during the year was as follows..
2025
2024
as restated
37
Employees
36
Page 24
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2026
13.
STAFF COSTS - continuod
No employee received remuneration amounting to more than £60,000 in ether year.
The remuneration and beneffts received by key management personnel in the year totslled £134,219 12024".
£161,989).
14.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restri¢tsd
funds
Total
funds
as restated
INCOME AND ENDOWMENTS FROM
Donalions and legacies
261,233
209,996
471.229
Charltable actlvltles
Charitable activities
279,574
398,491
678,065
Other trading activities
Investment income
Total
545,740
608 487
1 154227
EXPENDITURE ON
Raising funds
347
347
Chavltabla acllvltles
Charitable activities
551,285
600,955
1,152,240
Total
551632
600.955
1152,587
NET INCOMEIIEXPENDITURE)
Transfers between funds
{5,892)
4,542
7,532
1,640
Net movem•nt In lund•
11,3501
2,990
1,640
RECONCILIATION OF FUNDS
Total funds brought fo￿ard
330,400
587
330,987
TOTAL FUNDS CARRIED FORWARD
329 050
332 627
16.
PRIOR YEAR ADJUSTMENT
Prior year adjustments have been made in regpect of the following..
During a review of income it was noted that the charity receives a combination of grant and contract income. A prior
year adjustment was therefore made to reclassify £678.065 of income from voluntary income to chatilable aGlivilies.
Alongside the above, a review was carried out as to which income streams were restricted. A prior year adjustment
was made to move an amount of £51,436 of income and £33,717 of expenditure out of restn'cted funds, and instead
include them in the general fund.
During the year it was noted that support costs had been understated. A prior year adjustrnent was made to
dassify £57.960 of direct costs as support costs.
Previously an amoullt of income had been net off. under an agency arrangement, however during review it was
noted that not all of this qualified as an agency arrangement A prior year adjustmerrt was proposed to increase
voluntary income and charitable expenditure by £42,814.
No adjuslments were made to assets or liabililies. and the net effect on the SOFA was £nil.
Page 25
continued...

RUSHMOOR crrizENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
16.
TANGIBLE FIXED ASSETS
Office
equipment
COST
At 1 April 2024
Additions
42,639
1,657
At 31 March 2025
44,296
DEPRECIATION
At 1 April 2024
Charge for year
14.343
At 31 Marth 2025
NET BOOK VALUE
At 31 March 2025
At 31 Marc* 2024
28,296
17.
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2025
2024
as restated
Trade debtors
Accrued income
Prepayments
85,136
16,650
20,498
12,115
10,658
122 284
18.
CREDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR
2025
2024
a9 restatad
Trade creditors
Soual security and other tsxes
Other creditors
Client grants
Deferred ints)rne
Accrued expenses
7,395
20,557
1,656
1,108
46,724
10.078
16,885
1,915
4,195
68,189
120 167
115263
2025
2024
as
restated
Deferred income at 1 April 2024
Resources deferred during Ihe year
Amounts released from previous periods
68,189
46,724
104,084
68,189
Deferred income for 2025 relates to grants and other income received in respect of fijture periods.
Page 26
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
LEASING AGREEMENTS
Minimum lease payments under non<Ancellable operakn'ng leases fall due as follows=
2025
2024
a5 restated
Within one year
20.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrnstrlctsd funds
General fund
Capital lrnprovemenls to 3549 High Street
Collaboration I merger
Communi¢alion9 resource
Partnership with Step by Step
Pension Wse decommissioning
329,050
144,596
1138,7031
50,000
20,000
49,060
25,000
334,943
50,000
20,000
49,060
25.000
329,050
144,596
10,357
484,003
Restricted funda
AFCFf- Force$ Home stra￿h1 {in
collaboration with CASE)
AFCFT- Nepali Domestic and Sexual
Abuse Service
HCC- Energy Advice via Household
Support Fund
Nepali Advice Services
NHS Fnmley- COPD Project
NHS Frimley-'REACH' Outreach Project
OPCC Hants & IOW- Nepali Domestic and
Sexual Abuse ServiGe (Outreach)
RBC- 'Advice for Ukraine, Project
RBC- Rushmoor Community Advice
Servi
RBC - Seeking Sanctuary Project
RBC IUKSPFI _ Mental Health Project
expansion
RBC IUKSPFI- Community Grub Hub
Outreach
13821
{3821
3,576
1,806
5,382
6.937
307
3,939
2,853
16,9371
13071
13,9391
{2,8531
12,0781
1511
2,078
51
{5,0761
1.364
5,076
11,3641
2.298
12,298}
136
3,577
TOTAL FUNDS
332,627
156 377
489 004
Page 27
conlinued..-

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS . contlnued
FOR THE YEAR ENDED 31 MARCH 2025
20.
MOVEMENT IN FUNDS - contlnued
Net movement in funds, induded in the above are a$ follow3=
Incoming
resources
Resources
expenéed
Movement
in fundg
Unrostricted funds
General fund
530,884
1386.2881
144,596
Restricted funds
AFCFT- Forces Home Str8ight lin
collaboration with CASE)
AFCFT - Nepali Domestic and Sexual
Abuse Service
Client grants
HCC- Energy Advice via Household
Support Fund
MaPS- Pension Wlse
Nepali Advice SeNices
NHS Frimley- COPD Project
NHS Frirnley-'REACH' Outreach Project
OPCC Hants & IOW- Nepoli Domestic and
Sexual Abuse Service Ioulreachl
RBC- 'Advice for Ukraine, Project
RBC- Rushmoor CDmmunity Advice
Service
RBC - Seeking Sanctuary Project
RBC IUKSPFI - Mental Health Project
expansion
RBC IUKSPFI- Community Grub Hub
Outreach
7,000
17,3821
{3821
33,334
22.395
131,5281
122,3951
1,806
26,284
422,714
9,580
15,028
8,000
119,3471
1422,7141
19,2731
111.0891
15,147}
6,937
307
3,939
2,853
32,000
884
134.078}
{9351
12,0781
1511
189,961
15,550
1195,0371
114,1861
15,0761
1.364
10,520
(8,2221
2.298
14,890
150261
1361
808 140
796 359
11,781
TOTAL FUNDS
1339 024
1,182,647)
156,377
Comparatlv•s for movern8nt Sn fund¥
Net
movement
in fund8
Transfer8
be•￿een
funds
At
31.3.24
At 1.4.23
Unre$trletsd fund8
General fund
Oesignated
280.400
36,952
42.8441
11,698
329,050
330,400
15,8921
4.542
329.050
Restrlcted funds
AFCFT- Nepali Domestic and Sexual
Abuse Servic£
CitA- Cost of Living Project
Comrnunity Grub Hub - Client Grants
HCC - Energy Advice via Household
Support Fund
NHS Frimley- COPD Project
National Lottery
OPCC Hants & IOW- Nepali Domestic and
Sexual Abuse Service Ioutreachl
586
1,372
59
171
1,618
1591
3.576
2,088
4,453
187
{2,0881
14,4531
(1871
620
587
7,532
3.577
TOTAL FUNDS
330.987
1,640
332,627
Page 28
continued...

RUSHMOOR cmzENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
20.
MOVEMENT IN FUNDS - contlnued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fundg
Unrestrlcted funds
General fund
Designated
545,741
1508,789)
42.8431
36,952
42,844)
545,740
1551,632)
15.8921
Re•trlctsd funds
AFCFT- Nepali Domestlc and Sexual
Abuse SeThice
CitA - Cost of Living Project
Community Grub Hub- Client Grants
Client grants
HCC- Energy Advice via Household
Support Fund
MaPS- Pension Imse
NHS FTimley- COPD Project
National Lottery
OPCC Hants & IOW- Nepali Domestic and
Sexual Abuse S8rvice Ioulreachl
35,585
28,275
499
42,814
134,213}
128,216)
{5061
{42,8141
1,372
59
171
17.217
398,489
5,009
48,599
115.1291
1398,4891
1556}
148,412)
2,088
4,453
187
32.6201 ￿620)
608,487
600.955
TOTAL FUNDS
1.154,227
1152,5871
1.640
The General Purp08es Fund represents the free funds of the Charity which are not designated for a particular
purpose other than to meet the obligations set down in the regerve8 policy included in the Trustees, Annual Report.
The Pension Wise Fund has been received to provide Pensions Guidanc£ within the area designated to be covered
by the Charity.
The OPCC Fund has been rec£ived as part of a project to raise awareness and support victims ol Domestic Abuse
and provide a Nepali Speaking Domestic Abuse Worker.
The A￿ed Forces Covenant Trust Fund has been received to provide Domestic Abuse Support and awareness.
NBlional Lottery Funds were ￿ceiVed to help cover the shortfall in funding delivery of our Core Services.
Various other funds have enabled the provision of localised outreath Support au0$$ the Rushmoor area with
ac￿8$ to Cost of Living Support, Energy Advice and Designated Clienl Grant funds lo meet immediate needs for
Household Support.
The Seeking san￿Uary Fund haves been received to support refugees.
The TNL Communty Fund has been received to support core organisational costs.
Client grants are amounts provided for the dI￿¢t distribution of energy vouchers and household support (white
goods etc.) to individuals in need.
TRANSFERS BETWEEN FUNDS
A number of Iransfers have been made in respect of balances remaining as at the year-end. In all cases these
represent amounts which are not reqUI￿d to be repaid to the fijnder. Similarly, a number of restricted fvnds in
deficit as at the year-end have received transfers from the general fund.
During the year. the trustees designated a number of fvnds with regards to planned future costs.
The trustees have set aside reserves to cover the expected costs of a likely fornal collaboration with other LCAs.
The trustees have Set aside reserves to cover predicted cos15 of the exil and transition plan during the next financial
year.
Page 29
continued...

RUSHMOOR CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2025
20.
MOVEMENT IN FUNDS - contlnued
TRANSFERS BETWEEN FUNDS - continued
The InJstee5 have set aside ￿selVeS to coverthe part-time employment ofa dedicated communications, maTketing
andlor fvndraising resourGe over a tsvo-year period to help raise the profile and effectiveness of our work.
The trustees have set aside reserves to undertake both cosmetic improvements and functional Changes to meet
the needs of the new'Advice and Support Centre, model.
The trustees have set aside ￿serveS to contribute toward5 Staff costs (Launch Lead role employed by Step by
Slep), a8 well as marketing and other costs of the seNice.
21.
CAPITAL COMMITMENTS
2025
2024
as restated
Contracted bul not provided for in the financial statements
22.
RELATED PARTY DISCLOSURE8
During the year the charity had a number of transaction8 with Rushmoor 8orough Council, of thich Mr C Stewart
and Ms G Austin are elecled counallors.
The charily received an amount of £286,60712024.' £244,6621 in grant and contract income.
The charity incurred rental cos18 of £85.744 {2024', £59,580) and recewed relief againsl th0￿ costs of £72,988
12024.. £54,702).
During the year the Gh8rrty received £15,118 (2024.. £nill in grant and contract income from Citizens Advice
Hampshire, of which Mr J Dapre is a trustee.
Page 30